Filling out the T4A slip

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Guidelines for filling out T4A slips

Identification and pre-numbered boxes

Guidelines for filling out T4A slips

When filling out T4A slips:

How to report foreign income in Canadian dollars

Report all T4A amounts in Canadian dollars.

Bank of Canada

In general, the foreign currency amount should be converted using the Bank of Canada exchange rate in effect on the day it arises. For more information, see What are the average exchange rates?.

Other acceptable sources

The CRA will also generally accept a rate for that day from another source if it is:

Other sources for rates that the CRA generally accepts include Bloomberg L.P., Thomson Reuters Corporation and OANDA Corporation.

For more information, including circumstances where an average rate may be used to convert foreign currency amounts, see Income Tax Folio S5-F4-C1, Income Tax Reporting Currency.

Identification and pre-numbered boxes

Other information

The "Other information" area at the bottom of the T4A slip has boxes for you to enter codes and amounts that relate to other types of payments, if they apply.

The boxes are not pre-numbered as they are in the top part of the slip. Enter the codes that apply to the recipient. Income types previously reported under Code 028 – Other income and identified with footnote codes have, in most cases, been replaced by specific box numbers.

Note

If more than 12 codes apply to the same recipient, use an additional T4A slip. Do not repeat all the data on the additional slip. Enter only the payer's name, and the recipient's SIN and name, and fill in the required boxes in the "Other information" area.

List of the codes and the T4A slip boxes to which they apply
Code Descriptions
014 Recipient number
016 Pension or superannuation
018 Lump-sum payments
020 Self-employed commissions
022 Income tax deducted
024 Annuities
028 Other income
030 Patronage allocations
032 Registered pension plan contributions (past service)
034 Pension adjustment
036 Plan registration number
037 Advanced life deferred annuity purchase
040 RESP accumulated income payments
042 RESP educational assistance payments
046 Charitable donations
048 Fees for services
102 Lump-sum payments – non-resident services transferred under paragraph 60(j) (included in box 018)
104 Research grants
105 Scholarships, fellowships, bursaries, and artists' project grants
105 when self-employed. Scholarships, bursaries, fellowships, artists' project grants, and prizes
106 Death benefits
107 Payments from a wage-loss replacement plan
108 Lump-sum payments from a registered pension plan (RPP) that you cannot transfer (included in box 018)
109 Periodic payments from an unregistered plan
110 Lump-sum payments accrued to December 31, 1971 (included in box 018)
111 Income averaging annuity contracts (IAAC) (included in box 024)
115 Deferred profit sharing plan (DPSP) annuity or instalment payments (included in box 024)
116 Medical travel assistance
117 Loan benefits
118 Medical premium benefits
119 Premiums paid to a group term life insurance plan
122 RESP accumulated income payments paid to other (see code 040)
123 Payments from a revoked DPSP
124 Board and lodging at special work sites
125 Disability benefits paid out of a superannuation or pension plan
126 Pre-1990 past service contributions while a contributor (see code 032)
127 Veterans' benefits
128 Veterans' benefits eligible for pension splitting
129 Tax deferred cooperative share
130 Apprenticeship incentive grant or Apprenticeship completion grant
131 Registered disability savings plan 
132 Wage Earner Protection Program
133 Variable pension benefits
134 Tax-Free Savings Account (TFSA) taxable amount
135 Recipient-paid premiums for private health services plans
136 Parents of Murdered or Missing Children/Parents of Young Victims of Crimes
144 Indian (exempt income) – Other income
146 Indian (exempt income) – Pension or superannuation
148 Indian (exempt income) – Lump-sum payments
150 Labour Adjustment Benefits Act and Appropriation Acts
152 SUBP qualified under the Income Tax Act
154 Cash award or prize from payer
156 Bankruptcy settlement
158 Lump-sum payments that you cannot transfer that are not reported elsewhere (included in box 018)
162 Pre-1990 past services contributions while not a contributor
180 Lump-sum payments from a deferred profit sharing plan (DPSP) that you cannot transfer (included in box 018)
190 Lump-sum payments from an unregistered plan (included in box 018)
194 PRPP payments 
195 Indian (exempt income) – PRPP payments
196 Tuition assistance for adult basic education
197 Canada Emergency Response Benefit (CERB)
198 Canada Emergency Student Benefit (CESB)
199 Canada Emergency Student Benefit (CESB) for eligible students with disabilities or those with children or other dependents
200 Provincial/Territorial COVID-19 financial assistance payments
201 Repayment of COVID-19 financial assistance
202 Canada Recovery Benefit (CRB)
203 Canada Recovery Sickness Benefit (CRSB)
204 Canada Recovery Caregiving Benefit (CRCB)
205 One-time payment for older seniors
210 Postdoctoral Fellowship IncomeParents of Murdered or Missing Children/Parents of Young Victims of Crimes
211 Canada Worker Lockdown Benefit (CWLB)
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